Income from house property – Annual value – Property which is not legally occupyable and not occupied – Could not be made liable to tax on notional rental income for that period

Assessee purchased commercial property under conveyance deed, dated 18.12.2008, but Occupancy Certificate for same was given on 24.05.2009, only. In […]

Assessment Under Section 147 r w s 143(3) When there are no additions on grounds on which reassessment was reopened the addition in respect of the other items, which were not part of the “ reasons to believe” cannot be made

Decisions in Favour of the assessee – Prepared By CA Rekha K Mittal & CA Karunesh Mittal : Citation [2017] […]